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1998 (6) TMI 97 - HC - CustomsExtract: .......ingle Judge held that once the steps had been taken to auction the goods, the question of relinquishment of the goods did not arise that the appellant was not entitled to the remission of duty under Section 23(2) of the Customs Act. We entirely agree with the reasoning adopted by the learned Single Judge and find no merit in this appeal. Dismissed.
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